Jonathan Legg, Partner, Real Estate

Jonathan Legg


Personal Profile

Jonathan is a Partner in the Real Estate department and has experience in all areas of corporate tax, with an emphasis on property investment, development, finance and funds work. He acts for a variety of institutional clients, investors, developers, local authorities and charities, advising on both direct and indirect taxes (including Stamp Duty Land Tax and VAT).

Legal 500, 2018 describes Jonathan as a 'very capable real estate specialist'. Jonathan contributes regular articles to trade publications and is often a speaker at conferences, including the London Residential Development Funding Conference.

Key Experience

  • Advising property investors on the establishment of various fund structures for holding shopping centre investments (including advice relating to associated acquisitions and disposals).
  • Advising an institution on taking a 50% stake in a property portfolio joint venture with a national supermarket.
  • Advising a national supermarket on the tax aspects of various property acquisitions, disposals (including sale and leasebacks) and development work.
  • Assisting banks and borrowers on the tax aspects of certain property finance and related corporate transactions (including in distressed situations).
  • Provision of tax advice relating to mergers, acquisitions and reconstructions.
  • Acting for local authorities in relation to various regeneration projects; providing tax advice, specifically VAT, in the context of the outsourcing by local authorities of leisure and arts activities; tax advice to various charities.

Career History

Partner, Mishcon de Reya LLP
Solicitor, Lawrence Graham
Slaughter & May (qualified 2001)

Articles and Publications

Author of Stamp Taxes chapter in "Revenue Law - Principles and Practice",Tottel
Defusing the Bomb” -Estates Gazette 24 May 2008;
"A funny old business" -De Voil indirect Tax Intelligence - June 2008 ;
"Down but not out" -Estates Gazette 10 November 2007 ;
"A Complex Performance" -De Voil Indirect Tax Intelligence, June 2007 ;
Tax Avoidance - the Voyage of Discovery"-Tax Journal, 12 March 2007.
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